TMI Blog2014 (1) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ll aware of filing of ST-3 returns which was not done. Accordingly, penalty under Section 77 of the Finance Act, 1994 has been correctly imposed and upheld by the lower authorities - Decided partly in favour of assessee. - Appeal No. :ST/223/2010-SM, - ORDER No. A/11751/2013 - Dated:- 20-12-2013 - Mr. H.K. Thakur, J. For the Appellant : Shri Paritosh Gupta (Advocate) For the Respondent : Shri P.N. Saivaiya (A.R.) JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by appellant against OIA No.33/2010(STC)/HKJ/Commr.(A)Ahd, dt. 28.01.2010. Under this OIA first appellate authority has upheld the order of the adjudicating authority imposing penalties under Section 76, 77 and 78 of the Finance Act, 1994 with respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . S.T. LTU, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. [2012 (26) S.T.R. 3 (Kar.)] iii. Commissioner of Customs, C. Ex. S.T., Guntur Vs. OTS Advertising Pvt. Ltd. [2013 (32) S.T.R. 303 (Tri. -Bang.)] 3. Shri P.N. Sarvaiya (A.R.) appearing on behalf of the Revenue argued that short payment of service tax was only detected by the Revenue and as per para 8 of the OIA dt. 29.01.2010 the director of the appellant in his statements also confessed the fact that the payment was deliberately avoided by the appellant and appellant was not filing service tax returns in time. 4. Heard both sides and perused the case records. In the present proceedings appellant is not contesting the payment of service tax but has argued that due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax within the stipulated time and regularly pays tax after the due date with interest. It is something which is not pardonable in law. Though the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in spite of service of notice calling upon them to make payment and certainly not to harass and initiate proceedings against persons who are paying tax with interest for delayed payment. It is high time, the authorities will change their attitude towar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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